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2016 (6) TMI 400 - AT - Central ExciseCenvat Credit on various MS items - disallowance of claim as they are used only as supporting structures to support boilers, its components and accessories - Held that:- It is an admitted fact that during the period of dispute there has been large number of litigation regarding eligibility or otherwise of similar set of items for various accesses under Cenvat Credit Rules, 2002/2004. As seen from the decision of the Tribunal in Vandana Global Ltd. vs CCE, Raipur reported (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ), the eligibility in these type of items for credit have been a subject matter of large number of decisions. Examining all these, the Tribunal arrived at the decision that goods like cement and steel items used for laying foundation and for building support structure cannot be treated either as inputs for capital goods or as inputs. Considering these factual position, it is not tenable to hold that the respondent suppressed material facts and intended to evade payment of duty. Further, admittedly the respondents have been filling the statutory returns with full particulars as specified therein which also included the disputed credits. As such, the demand in the present case is also hit by time bar. - Decided against revenue
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